Conceptualizing management accounting change: an institutional framework

Archer, 1995 Baiman, 1990, Agency research in managerial accounting: a second look, Accounting, Organizations and Society, 15, 341, 10.1016/0361-3682(90)90023-N Barley, 1997, Institutionalization and structuration: studying the links between action and institution, Organization Studies, 18, 93, 10.1177/017084069701800106 Bhaskar, 1975 Bhaskar, 1989 Boland, 1982 Bromwich, 1989 Bromwich, 1994 Burns, J. 1996, The Routinization and Institutionalization of Accounting, University of Manchester. Burns, J. 1997, The Institutionalization of Accounting Routines: Keano Ltd. 217, 233 Burns, J. 1999, Dynamics of Accounting Change: The Inter-Play of New Accounting Practices, Organisational Routines, Micro-Institutions and Power, University of Manchester. Bush, 1987, The theory of institutional change, Journal of Economic Issues, 21, 1075, 10.1080/00213624.1987.11504697 Carruthers, 1995, Accounting, ambiguity, and the new institutionalism, Accounting, Organizations and Society, 20, 313, 10.1016/0361-3682(95)96795-6 Covaleski, 1993, An institutional theory perspective on the DRG framework, case-mix accounting systems and health care organizations, Accounting, Organizations and Society, 18, 65, 10.1016/0361-3682(93)90025-2 Covaleski, 1996, Managerial accounting research: the contributions of organizational and sociological theories, Journal of Management Accounting Research, 8, 1 Drury, 1993 Dugger, 1990, The new institutionalism: new but not institutionalist, Journal of Economic Issues, 24, 423, 10.1080/00213624.1990.11505041 Ezzamel, 1993, Changes in Management Practices in UK Companies Ezzamel, 1996, The view from the top: senior executives' perceptions of changing management practices in UK companies, British Journal of Management, 7, 155, 10.1111/j.1467-8551.1996.tb00111.x Fligstein, 1998, The politics of quantification, Accounting Organizations and Society, 23, 325, 10.1016/S0361-3682(97)00028-7 Giddens, 1984 Goffman, 1983, The interaction order, American Sociological Review, 48, 1, 10.2307/2095141 Hamilton, 1932, Institution,, 73, 560 Hodgson, 1993 Hodgson, 1993 di, Lampedusa, G. T. 1958, The Leopard, 1996, London, Harvill Press. Llewellyn, 1998, Boundary work: costing and casing in the social services, Accounting, Organizations and Society, 23, 23, 10.1016/S0361-3682(96)00036-0 Macintosh, 1990, Structuration theory in management accounting, Accounting, Organizations and Society, 15, 455, 10.1016/0361-3682(90)90028-S Miller, P. 1994, Accounting as Social and Institutional Practice: An Introduction, Hopwood, A.Miller, P. Accounting as Social and Institutional Practice, Cambridge, University of Cambridge Press. Miller, 1993, Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance, Accounting, Organizations and Society, 19, 187, 10.1016/0361-3682(93)90033-3 Mouritsen, 1994, Rationality, institutions and decision making: reflecti ons on March and Olsen's rediscovering institutions, Accounting, Organizations and Society, 19, 193, 10.1016/0361-3682(94)90018-3 Nelson, 1995, Recent evolutionary theorizing about economic change, Journal of Economic Literature, 23, 48 Nelson, 1982 North, 1990 Roberts, 1985, Accounting systems and systems of accountability—understanding accounting practices in their organizational contexts, Accounting, Organizations and Society, 10, 443, 10.1016/0361-3682(85)90005-4 Roberts, 1990, Accounting as Discipline,, 107 Rutherford, 1994 Scapens, 1994, Never mind the gap: towards an institutional perspective of management accounting practices, Management Accounting Research, 5, 301, 10.1006/mare.1994.1019 Scapens, 1986, Economics and Management Accounting Res earch,, 78 Scapens, 1996, The Institutionalization of Accounting R outines: Ferac International,, Annual Collection of Wards Trust Seminar Papers, 1 Scapens, 1993, Accounting and control: a case study o f resistance to accounting change, Management Accounting Research, 4, 1, 10.1006/mare.1993.1001 Scott, 1995 Tolbert, 1996, Institutionalization of Institutiona l Theory, Tool, 1993, The Theory of Instrumental Value: Extensions, Clarifications,, 119 Veblen, T. 1898. Why is economics not an evolutionary science?, Quarterly Journal of Economics, 12,, 373, 397. 1919, The Place of Science in Modern Civilisation and Other Essays, New York, Huebsch, 56, 81 Veblen, 1919 Walker, 1998, Management accounting and the economics of internal organization, Management Accounting Research, 9, 21, 10.1006/mare.1997.0062 Waller, 1994, Veblenian Dichotomy and Its Critics,, 368